...not part, of the income thereafter to be acquired from any one or more of the following sources: (A) salaries, wages, or compensation for personal service,...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, not inclu ,Mng capital gains; (B)...

...which are identical with the current § 22 (a) of the Internal Revenue Code, define "gross income" to include "gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing...

...stated we hold that it is. '"SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. — 'Gross income' includes gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing...

...Internal Revenue Code of 1939 provides in part as follows: GENERAL DEFINITION. — "Gross income" includes gains, profits, and Income derived from salaries,...service * * * of whatever kind and in whatever form paid * * *. The payment or reimbursement by an employer of the cost of moving an employee, his immediate...

...to tax stock dividends as income.1 l Title I. — Income Tax. Part I. — On Individuale. Sec. 2 (a) That, subject only to such exemptions and deductions...taxable person shall include gains, profits, and income deThe facts, in outline, are as follows: On January l, 191G, the Standard Oil Company of California,...

...h«»r»;inft«»r allowed, the net income of a taxable person shall include gains, profits, and 111come derived from salaries, wages, or compensation for personal...professions, vocations, businesses, trade, commerce, [153] or sales, or dealings in property, whether real or personal, growing out of the ownership or...

...respondent directs our at1 SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION. — "Gross Income" Includes gains, profits, and Income derived from salaries,...whatever form paid, or from professions, vocations, trades, businesses, commerce, OP Bales, or dealings In property, whether real or personal, growing...

...simply paid him the ' SEC. 22. GROSS INCOME. (a) GBNBRAL DEFINITION. — "Gross Income" Includes gain*, profits, and Income derived from salaries, wages,...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings In property, whether real or personal, growing...

...the other foot. "Sec. II, B of the Tariff Act of 1913 provides, in pertinent part, as follows: "B. That, subject only to such exemptions and deductions...shall include gains, profits, and income derived from * * * sales, or dealings in property, whether real or personal, growing out of the ownership or use...

...twenty-nine of this Code. Sec. 20. Gross income. — (a) General definition. — "Gross income" includes gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, trades, businesses, commerce, sales, or dealings in property, whether real or personal, growing out...